Supply in GST defined inclusively; conditions, schedules, exceptions and classifications govern taxability, including import of services. Supply in GST is an inclusive concept requiring consideration and a nexus to business, though import of services for consideration and Schedule I transactions are treated as supply even without consideration. Schedule II distinguishes supplies of goods and services by reference to transfer of title versus transfer of right to use, covers leasing, construction, job work and works contracts as services, and treats transfer or private use of business assets with ITC implications. Schedule III lists activities that are neither goods nor services. Audit focus lies on classification, documentary evidence, ITC reversals and related party transactions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply in GST defined inclusively; conditions, schedules, exceptions and classifications govern taxability, including import of services.
Supply in GST is an inclusive concept requiring consideration and a nexus to business, though import of services for consideration and Schedule I transactions are treated as supply even without consideration. Schedule II distinguishes supplies of goods and services by reference to transfer of title versus transfer of right to use, covers leasing, construction, job work and works contracts as services, and treats transfer or private use of business assets with ITC implications. Schedule III lists activities that are neither goods nor services. Audit focus lies on classification, documentary evidence, ITC reversals and related party transactions.
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